How Does "Subsidies" And "Deduction" Come From?

According to the official interpretation of the provisions of the National Bureau of statistics on the composition of total wages, subsidies can generally be divided into five categories: one is to compensate employees for special or extra labor consumption allowance; the two is health care allowance; three is technical allowance; four is annual allowance; five is other allowance.

Zhang Ji pointed out that allowances are generally related to the particularity of fulfilling their positions.

Subsidies will be paid to ensure that the wage level of workers is not affected by rising prices or changes.

Such as meat, price subsidies, non-staple food price subsidies, grain price subsidies, coal price subsidies, housing stickers, water and electricity stickers, etc.

Zhang Ji told reporters that this is related to the nature of the subsidies, the unit's salary and welfare system and the nature of the unit.

Units of state-owned enterprises and institutions must not be randomly distributed.

　　2013年6月13日，中華人民共和國監(jiān)察部、中華人民共和國人力資源和社會(huì)保障部、中華人民共和國財(cái)政部、中華人民共和國審計(jì)署令第31號(hào)公布《違規(guī)發(fā)放津貼補(bǔ)貼行為處分規(guī)定》，其中明令禁止了一些違規(guī)發(fā)放津補(bǔ)貼的情形：(一)違反規(guī)定自行新設(shè)項(xiàng)目或者繼續(xù)發(fā)放已經(jīng)明令取消的津貼補(bǔ)貼的;(二)超過規(guī)定標(biāo)準(zhǔn)、范圍發(fā)放津貼補(bǔ)貼的;(三)違反中共中央組織部、人力資源社會(huì)保障部有關(guān)公務(wù)員獎(jiǎng)勵(lì)的規(guī)定，以各種名義向職工普遍發(fā)放各類獎(jiǎng)金的;(四)在實(shí)施職務(wù)消費(fèi)和福利待遇貨幣化改革并發(fā)放補(bǔ)貼后，繼續(xù)開支相關(guān)職務(wù)消費(fèi)和福利費(fèi)用的;(五)違反規(guī)定發(fā)放加班費(fèi)、值班費(fèi)和未休年休假補(bǔ)貼的;(六)違反《中共中央紀(jì)委、中共中央組織部、監(jiān)察部、財(cái)政部、人事部、審計(jì)署關(guān)于規(guī)范公務(wù)員津貼補(bǔ)貼問題的通知》(中紀(jì)發(fā)〔2006〕17號(hào))等規(guī)定，擅自提高標(biāo)準(zhǔn)發(fā)放改革性補(bǔ)

Affixed; (seven) paying the housing provident fund in excess of the standard; (eight) providing subsidies and subsidies in the form of negotiable securities, payment vouchers, commercial prepaid cards, and physical objects; (nine) using the union membership dues, welfare funds and other special funds to grant subsidies and subsidies; (ten) by making preparations for major events or celebrating the festivals, the employees are generally given cash, negotiable securities or objects not related to activities; (eleven) in violation of the regulations, they pfer the benefits to related units (enterprises), and then subsidize subsidies to the staff and workers by various related units (enterprises); (twelve) other subsidies in violation of regulations.

According to the eighth provision of the regulations on the implementation of the personal income tax law: the range of personal income mentioned in the second tax law (1) income from wages and salaries refers to wages, salaries, bonuses, year-end pay increases, labor dividends, subsidies, subsidies and other income related to employment or employment.

But at the same time, the regulations on the implementation of the personal income tax law have also made clear: the subsidies and allowances issued in accordance with the fourth provisions of the tax law and the third item in accordance with the uniform provisions of the state refer to the government issued according to the provisions of the State Council.

Academician allowance, senior academician allowance, and other allowances and allowances granted by the State Council for the exemption of personal income tax.

In addition, according to the second circular and second regulation issued by the State Administration of Taxation on the issue of "Regulations on the collection of personal income tax" (national tax [1994]089 number), the following provisions do not belong to the subsidies or allowances of wages and salaries, or do not belong to the income of the taxpayers' salaries and salaries, and are not taxed: 1, one-child subsidies; 2.

And family members of the non-staple food subsidies; 3, child care allowance; 4, travel allowance, meal allowance.

Of course, according to the notice of the Ministry of Finance and the State Administration of Taxation on the determination of the range of allowance for meal allowance ([1995]82), it is stipulated in the document No. [1994]089 issued by the State Administration of taxation that no tax is imposed on a meal allowance, that is, according to the provisions of the financial department, a person who works in the urban and suburban areas, who can not work in the city or in the suburbs, does not need to eat outside the restaurant, according to the actual number of meals eaten, according to the prescribed standard, he must receive the wrong meal.

However, Zhang pointed out that subsidies and allowances issued by some units to employees in the name of meal subsidy should be incorporated into the personal income tax collected from wages and salaries.

Speaking of subsidies, some people used to call it "mosquito meat". This is not only because subsidy subsidies do not occupy a large proportion in the total wage, but also a helpless "ridicule" for its lagging standard and hard to play a practical role.

Zhang told reporters, such as the common night shift allowance: the current night shift allowance standard implemented in Shanghai is still the 1995 policy. Its amount has not risen for 21 years, and the night shift has worked for 12 hours continuously. The allowance standard is only 4.4 yuan.

"These subsidies were formulated more than ten years ago, when wages were basically the wage distribution system under the planned economy.

After entering the era of market economy, the allocation of human resources is more widely marketed. We also adopt a market-oriented allocation method for the distribution of wages.

The salary of that year is to be completed by administrative guidance, and now it is more guided by the market.

The market will mediate the allocation of extra remuneration of these units to employers through its way. "

Zhang Ji analyzed.

However, Zhang Ji said at the same time that there was no need to worry that the subsidy standards had not changed for more than 20 years, because many employers had raised the corresponding standards during the actual operation.

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